Consultant
1891 Points
Joined April 2019
For GST taxpayers whose turnover is below Rs. 2.00 crores, it is optional to file Annual Return.
You can refer the below mentioned document for reference
CBIC Clarification regarding optional filing of annual return Form GSTR-9 / GSTR-9A under notification No. 47/2019-Central Tax dated 9th October, 2019 vide Circular No. 124/43/2019 – GST Dated 18th November, 2019: